SEC Comment Letter for 3D SYSTEMS (DDD) — Jul 25, 2017
3D SYSTEMS CORP
Date: July 25, 2017 · CIK: 0000910638 · Accession: 0000000000-17-026001
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Mail Stop 4561 July 20, 2017 Vyomesh I. Joshi Chief Executive Officer 3D Systems Corporation 333 Three D Systems Circle Rock Hill, South Carolina 29730 Re: 3D Systems Corporation Form 10 -K for the Fiscal Year Ended December 31, 2016 Filed February 28, 2017 File No. 001 -34220 Dear Mr. Joshi : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, /s/ Craig D. Wilson Craig D. W ilson Senior Assistant Chief Accountant